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sonal property upon execution, but failure to seize or subject personal property shall in no wise affect the lien of the tax or any proceedings authorized by law to enforce the tax. In case of omissions, errors, or mistakes Correct errors. in making such assessments or levy in respect of the total cost of the improvement, or deficiencies, or other wise, it shall be competent for the council to make a supplemental assessment and levy to supply such deficiencies, omissions, errors or mistakes. The cost of paving, macadamizing, or repaving the intersections. of streets and space opposite alleys in any paving district, shall be paid by the city as hereinafter provided, but nothing herein contained shall be construed to exempt any street railway company from paving or repaving between its rails at its own cost whenever any street shall be ordered paved or repaved by the mayor and council of the city as provided by law. For the purpose of paying the cost of paving, macada- District bonds. mizing, or repaving the streets and alleys in any paving district, exclusive of the intersections of streets and space opposite alleys therein, the mayor and council shall have power and may by ordinance cause to be issued bonds of the city to be called "District Paving Bonds of District No.," payable in not exceeding five years from date, and to bear interest payable annually not exceeding the rate of seven per cent per annum, with interest coupons attached; and in such case shall also provide that said special taxes and assessments shall constitute a sinking fund for the payment of said bonds and interest. Provided, That the Owner may entire cost of paving, repaving, or macadamizing any such streets or alleys, properly chargeable to any lots or lands within any such paving district according to the front feet thereof, may be paid by the owner of such lots or lands within fifty days from the levy of such
special taxes, and thereupon such lot or land shall be exempt from any lien or charge therefor. Said bonds. Sale of bonds. shall not be sold for less than their par value, and if said assessments or any part thereof shall fail or for any reason be invalid, the mayor and council may make other and further assessments upon said lots or lands as may be required to collect from the same the cost of any paving or macadamizing properly chargeable thereto as herein provided. Whenever the mayor and council deem it expedient they shall have power, for the purpose of paying the cost of paving, repaving, or macadamizing the intersections of streets and spaces opposite alleys in the city, to issue bonds of the city, to run not more than twenty years, and to bear interest payable semi-annually, at a rate not exceeding six per cent per annum, with coupons attached, to be called Paving Bonds," and which shall not be sold for less than par, and the proceeds of which shall be used for no other purpose than paying for the cost of paving, repaving, or macadamizing the intersections of streets and alleys in the city. Provided, That the aggregate amount of such bonds issued in any one year shall not Vote on bonds. exceed the sum of $100,000; and Provided further, That no such bonds shall be issued until the question of the issuing of the same has been submitted to the electors of the city at a general or special election therein, and authorized by a vote of a majority of the electors voting When property at such election. If in any city of the first class there shall be any real estate not subject to assessment or special taxes for paving purposes, the mayor and council shall have power to pave in front of the same, and to pay the cost thereof that would otherwise be chargeable on such real estate in the same manner as herein provided for the paving of intersections of streets and Lot and land. paying therefor. The word "Lot" as in this act used
is not subject.
shall be taken to mean a lot as described and designated upon the recorded plat of any such city, and in case there is no recorded plat of any such city, it shall mean a lot as described and designated upon any generally recognized map of such city. The word "lands" shall mean any unsubdivided real estate. Provided, That if the lots and real estate abutting upon that part Pro rata of the street ordered paved, repaved, or macadamized, as shown upon any such recorded plat or map, are not of uniform depth, or if for any other reason it shall appear just and proper to the mayor and council, the mayor and council are authorized and empowered to determine and establish the depth to which the real estate shall be charged and assessed, with the cost of the improvement, which shall be determined and established according to benefits accruing to the property by reason of the improvement. Real estate may be so charged and assessed to a greater depth than the depth of the lots as shown upon any such plat or map. The mayor and council may in their discretion include all Discretion of the real estate to be charged and assessed with the cost of such paving or improvement in the paving districts in this section herein before provided for, but are not required so to do; and the mayor and council may in their discretion, in determining whether the requisite majority of the owners who are herein before authorized to petition for paving, repaving, or macadamizing, and to determine the kind of material to be used therefor, have joined in such petition and determination, consider and take into account all of the owners of all real estate to be charged and assessed with the cost of the improvement, or only such as own real estate that in fact abuts upon the part of the street proposed to be so improved. In cases where paving has been already Pro rata done in whole or in part, or contracts have been let
therefor under existing laws, in case the lots and real estate abutting upon that part of the street ordered paved, as shown upon any such plat or map, are not of uniform depth, as well as in all cases where in the discretion of the mayor and council it is just and proper so to do, the mayor and council shall have the right and authority to fix and determine the depth to which real estate shall be charged and assessed, with the cost of such improvement without regard to the lines of such lots, the same to be fixed and determined upon the basis of benefits accruing to the real estate by reason Improvements of such improvement. Where such improvements commenced. have been already commenced, or contracts therefor have been entered into, under any ordinance passed upon a petition of property owners, as well as in cases where the material to be used for such improvement has been ordered in accordance with the determination of property owners, such petition and determination shall be deemed and taken to be a sufficient compliance with the law, if the requisite number of owners of the real estate which in fact abuts upon the part of the street ordered to be so improved have joined Special taxes, therein. The provisions of this section in regard to the depth to which real estate may be charged and assessed shall apply to all special taxes that may be levied in proportion to the foot front in cities of the first class. No court or judge shall grant any injunction to restrain the levy, enforcement, or collection of any special tax or assessment, or any part thereof, made or contemplated being made to pay the cost of any improvement contemplated by this section, or any other special tax provided for by this act or the acts of which this is amendatory, including those that may be levied to pay the cost of paving, repaving or repairing, between the rails of street railways; and no such special
taxes shall be declared void, nor shall any such assessment, or part thereof, be set aside in consequence of any error or irregularity committed or appearing in any of the proceedings under this act, or the acts of which it is amendatory; but any party feeling aggrieved by any such special tax or assessment, or proceeding, may pay the said special taxes assessed and levied upon his, her or its property, or such installments thereof as may be due, at any time before the same shall become delinquent, under protest, and with notice in writing to the city treasurer that he intends to sue to recover the same back, which notice shall particularly state the alleged grievance and ground thereof, whereupon such party shall have the right to bring a civil action within sixty days thereafter, and not later, to recover back so much of the special taxes paid as he shall show to be illegal, inequitable and unjust, the costs to follow the judgment, or to be apportioned by the court as may seem proper, which remedy shall be exclusive. The city treasurer shall promptly report all such notices to the city council for such action as may be proper. No court shall entertain any complaint that the party was authorized to make, and did not make, to the city council sitting as a board of equalization, nor any complaint not specified in said notice fully enough to advise the city of the exact nature thereof; nor any complaint that does not go to the groundwork, equity, and justice of the tax. The burden of proof to show such tax, or part thereof, invalid, inequitable, and unjust shall rest upon the party who brings such suit.
SEC. 2. That section fifty-four (54) of said original act, approved March 1, 1881, as amended by section fourteen (14) of said amendatory act, approved May 23, 1882, be and the same is hereby amended so as to read as follows: